2002 TT Value

Looking for some educated opinions on 02 TT pricing. I own an 02 A4 3.0, and am helping my girlfriend get into a new car in the next couple of weeks.
180HP 5 speed manual Front Wheel Drive Premium Package Premium Sound Light Silver color (like most TTs I see!!)
Condition is mostly good, scratch on the spoiler, some discoloration on one of the back seats (to be determined if the discoloration is permanent)
The car is still untitled on the dealer lot with just under 300 miles on the odo, factory warrenty started ticking already.
Kelley Blue book suggests trade-in value of $23,685 for a car in excellent condition - I add what I think is a fair 8% margin and make an offer @ $25,500.
The dealer is holding out at $27,000 and won't budge. He says he's just trying to minimize his loss on the car, but that strategy really has nothing to do with the real world market value of the car.
Thoughts on value? It seems like we're close, but he won't budge at all- I see market value dropping again when '04s are on the lot next to it later this summer.
Any input or suggestions are appreciated.
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Ever the skeptic (at least regarding car dealers), two questions immediately present themselves to me. First, what in the world is a brand new 2002 TT (or any car) still doing on a dealer's lot 3/4 of the way through the 2003 model year? That seems a quite odd, to say the least. So is the car really new? Or is it someone else's lemon that's now found its way into a state with more lenient laws? Secondly, with that in mind, if it truly is new and never-titled like you said, how can the warranty clock already be in motion? That seems utterly contradictory. Since the warranty starts when the car is purchased/leased, unless its a dealer demo et al. And it doesn't seem likely that a now 12-24 month old demo car would only have 300 miles on its odometer. In any event, unless I'm missing something (please correct me if I am), the alleged status of the car you're looking at sounds entirely questionable. So I'd highly suggest doing everything you possibly can to confirm that the car really is what the dealer purports it to be.
Rob 2002 A4 3.0Q
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